[ 1571 ]
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3240/CTD/GST/2017/2.
Puducherry, dated 18th August 2017.
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the
Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification
referred to as "the said Rules"), read with notification F.No. 3240/CTD/GST/2017,
dated 8th August, 2017 published in the Gazette of Puducherry, Extraordinary,
Part-I, No. 129, dated 8th August, 2017, the Commissioner of State Tax,
Puducherry, on the recommendations of the Council, hereby specifies the conditions
in column (4) of the Table below, for furnishing the return in FORM GSTR-3B
electronically through the common portal for the month of July, 2017 for such
class of registered persons as mentioned in the corresponding entry in column (2)
of the said Table, by the date specified in the corresponding entry in column (3)
of the said Table, namely:-
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| 18 {
No.
134
Poudouchéry
Venredi
18
Août
2017 (27 Sravana 1939)
No.
Puducherry
Friday
18th
August
2017
1572
LA GAZETTE DE L’ETAT
[ PART-I
1572
TABLE
Sl.
Class of registered
Last date
Conditions
No.
persons
for
furnishing
of return in
FORM
GSTR-3B
(1)
(2)
(3)
(4)
1
Registered persons entitled
20th August,
—
to avail input tax credit
2017.
in terms of section 140
of the said Act, read with
rule 117 of the said Rules
but opting not to file
FORM GST
TRAN-1
on
or before the 28th
August, 2017.
2
Registered persons entitled
28th August,
(i)
compute the "tax payable
to avail input tax credit
2017.
under the said Act" for the
in terms of section 140 of
month of July, 2017 and
the said Act, read with
deposit the same in cash as
rule 117 of the said Rules
per the provisions of rule
and opting to file FORM
87 of the said Rules on or
GST TRAN-1 on or before
before the 20th August, 2017;
the 28th August, 2017.
(ii) file FORM GST TRAN-1
under sub-rule (1) of
rule 117 of the said Rules
b e fo r e t h e fi l i n g o f
GSTR-3B;
(iii) where the amount of tax
payable under the said
Act for the month of
July, 2017, as detailed in
the return furnished in
FORM GSTR-3B, exceeds
t he a mo u n t o f ta x
deposited in cash as per
item (i), the registered
person shall pay such
excess amount in cash in
a cc o r d a n ce wit h th e
provisions of rule 87 of
the said Rules on or before
the 28th August, 2017
along with the applicable
interest calculated from
the 21st day of August,
2017 till the date of
such deposit.
3
Any other registered
20th August,
—
person.
2017.
PART-I ]
LA GAZETTE DE L’ETAT
1573
2. Payment of taxes for discharge of tax liability as per GSTR-3B: Every
registered person furnishing the return in FORM GSTR-3B shall, subject to the
provisions of section 49 of the said Act, discharge his liability towards tax,
interest, penalty, fees or any other amount payable under the Act by debiting the
electronic cash ledger or electronic credit ledger.
Explanation.— For the purposes of this notification, the expression-
"Registered person" means the person required to file return under
sub-section (1) of section 39 of the said Act:
"Tax payable under the said Act"means the difference between the tax
payable for the month of July, 2017 as detailed in the return furnished in FORM
GSTR-3B and the amount of input tax credit entitled to for the month of
July, 2017 under Chapter-V and section 140 of the said Act, read with the rules
made thereunder.
3. This notification shall come into force with effect from the date of
publication in the Official Gazette.
G. SRINIVAS,
Commissioner of State Tax
Puducherry.
————
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